2006 Utah Code - 59-12-401 — Resort communities tax -- Base -- Rate -- Collection fees.

     59-12-401.   Resort communities tax -- Base -- Rate -- Collection fees.
     (1) (a) In addition to other sales and use taxes, a city or town in which the transient room capacity as defined in Section 59-12-405 is greater than or equal to 66% of the municipality's permanent census population may impose a sales and use tax of up to 1% on the transactions described in Subsection 59-12-103(1) located within the city or town.
     (b) Notwithstanding Subsection (1)(a), a city or town may not impose a tax under this section on:
     (i) the sale of:
     (A) a motor vehicle;
     (B) an aircraft;
     (C) a watercraft;
     (D) a modular home;
     (E) a manufactured home; or
     (F) a mobile home;
     (ii) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; and
     (iii) any amounts paid or charged by a seller that collects a tax under Subsection 59-12-107(1)(b).
     (c) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Section 59-12-207.
     (2) (a) An amount equal to the total of any costs incurred by the state in connection with the implementation of Subsection (1) which exceed, in any year, the revenues received by the state from its collection fees received in connection with the implementation of Subsection (1) shall be paid over to the state General Fund by the cities and towns which impose the tax provided for in Subsection (1).
     (b) Amounts paid under Subsection (2)(a) shall be allocated proportionally among those cities and towns according to the amount of revenue the respective cities and towns generate in that year through imposition of that tax.

Amended by Chapter 253, 2006 General Session